Reclassification of municipal levies from tax to fee alters municipal and sales tax statutory definitions and scope. The amendment substitutes 'fee' and 'fees' for 'tax' and 'taxes' in the Jammu and Kashmir Municipal Act, 2000 and omits clause (ix) of sub section (1) of section 66; it also omits specified definitional sub clauses from section 2 of the Jammu and Kashmir General Sales Tax Act, 1962, with both modifications effective from the Act's commencement.